TARIFF 


OF    TIIK 


(l[{in|f  d(^i[atc  ^inUs  of  glmerica 


APPROVED  BY  COiNGRESS,  MAY  21, 1861. 


TO  BE  OF  FORCE 


Fi^oiii    a,ncl    A.ftei-    Aiig-iTsst    31,    15!*IC51. 


CHAKLKSTON: 

STK  A  M-ru  W  Ki:     rUKSSKS     OK     KVAXS     it     COG8WKI,  1, 

u  Uro'iil  Hn<l  103  Kiixt  Uiiv  Streets. 

18(31. 


m 


PERKINS  LIBRARY 

UuUe   Universib^ 


Kare  Dooks 


Trcasuni  Circular,  No.  10. 


Confederate  States  of  America, 
Treasury  Department, 

BieJunond,  June  7,  1861. 
In  performance  of  the  duty  imposed  bv  law  on  tliis  De- 
partment of  superintending!^  tlie  collection  of  the  pnhlic 
Revenue,  the  attention  of  Collectors  and  other  officers  of 
the  Customs  is  called  to  the  provisions  of  the  Act  of  Con- 
gress of  the  Confederate  States  of  America,  levA'ins:  duties 
on  imports,  approved  May  21,  1861,  which  will  he  in  force 
on  and  after  the  thirty-first  day  of  August  next.  All  the 
existing  regulations  to  ascertain  the  identity  of  goods, 
wares  and  merchandize,  the  growth,  produce  or  manufac- 
ture of  the  Confederate  States,  exported  to  a  foreign  coun- 
try and  l)rought  back  to  the  Confederate  States  in  the  same 
condition  as  when  exported,  upon  Avhich  no  drawback  has 
been  allowed,  will  be  in  force,  and  Collectors  or  other  offi- 
cers of  the  Customs  will  be  governed  accordingly.  The 
Tariff  Act,  approved  May  21,  1861,  having  superseded  all 
previous  Tariff  Acts,  the  provisions  of  the  same  are  hereto 
subjoined,  with  the  Tariff  of  duties  arranged  in  schedules. 
The  law  is  so  free  from  ambiguity,  and  so  plain  in  its  pro- 
visions, that  the  Department  conceives  any  exposition  of 
its  views,  interpreting  the  same,  at  this  time,  as  unneces- 
sary. If  difference  of  opinion  should  arise  in  its  construc- 
tion, it  will  be  developed  in  the  practical  workings  of  the 
law,  and  Collectors  and  other  officers  of  the  C^ustoms  will 
call  the  attention  of  the  Department  to  any  difficulty  that 
may  be  presented,  thereby  affi)rding  an  op}»ortunity  for  an 
early  construction  of  the  law. 

C.  G.  MEMMINGER, 

Secretary  of  tJic  Treasury. 


Digitized  by  the  Internet  Archive 
in  2010  with  funding  from 
Duke  University  Libraries 


http://www.archive.org/details/tariffofconfedeOOconf 


A^  C  T 

TO    PEOVIDE     EE VENUE    FRO^L    COMMODITIES 
IMPORTED  FEOM   FOREIGN   COUNTRIES. 

Section  1.  The  Congress  of  the  Confederate  States  of  Amer- 
ica do  enact^  That  from  and  after  tbc  31st  day  of  August 
next,  a  duty  shall  be  imposed  on  all  goods,  products,  wares 
and  merchandize  imported  from  abroad  into  the  Confeder- 
ate States  of  America,  as  follows: 

On  all  articles  enumerated  in  Schedule  A,  an  ad  valorem 
duty  of  twenty-five  per  centum.  On  all  articles  enumer- 
ated in  Schedule  B,  an  ad  valorem  duty  of  twenty  per  cen- 
tum. On  all  articles  enumerated  in  Schedule  C,  an  ad 
valorem  duty  of  fifteen  per  centum.  On  all  articles  enu- 
merated in  Schedule  1),  an  ad  valorem  duty  of  ten  per 
centum.  On  all  articles  enumerated  in  Schedule  E,  an  ad 
valorem  duty  of  five  per  centum.  And  that  all  articles 
enumerated  in  Schedule  F,  a  Specific  Duty  as  therein 
named.  And  that  all  articles  enumerated  in  Schedule  (t, 
shall  be  exempt  from  dut}':  to  wit : 

SCHEDULE  A. 

Twenty-five  jyer  centum  ad  calorem. 

Alabaster  and  spar  ornaments;  anchovies,  sardines,  and 
all  other  fish  preserved  in  oil. 

Brandv  and  other  spirits  distilled  from  grain  or  other 
materials,  not  otherwise  provided  for;  Inlliard  and  baga- 
telle tables,  and  all  other  tables  or  boards  on  which  games 
are  plaj-ed. 

Composition  tops  for  tables,  or  other  articles  of  furni- 
ture; confectionary,  comfits,  sweetmeats,  or  fruits  preserved 
in  sugar,  molasses,  brandy  or  other  liquors;  cordials,  ab- 
synthe,  arrack,  curacoa,  kirschenwesser,  liquors,  maraschi- 
no, ratafia,  and  all  other  spii-ituous  beverages  of  a  similar 
character. 


Glass,  cut. 

Manufactures  of  eedanvood,  granaclilla,  ebony,  mahog'- 
any,  rosewood  and  satinwood. 

Scagliola  tops  for  tables  or  other  articles  of  furniture ; 
segars,  snuff,  paper-segars,  and  all  other  manufactures  of 
tobacco. 

Wines — Burgundy,  champagne,  clarets,  madeira,  port, 
sherry,  and  all  other  wines  or  imitations  of  wines. 

SCHEDULE  B. 

Twenty  i^cr  centum  ad  valorem. 

Almonds,  raisins,  currants,  dates,  figs,  and  all  other  dried 
or  preserved  fruits,  not  otherwise  provided  for;  argentine, 
alabata,  or  German  silver,  manufactured  or  unmanufac- 
tured ;  articles  embroidered  with  gold,  silver,  or  other 
metal,  not  otherwise  provided  for. 

Balsams,  cosmetics,  essences,  extracts,  pastes,  perfumes, 
and  tinctures,  used  for  the  toilet  or  for  medicinal  purposes; 
bay  rum,  beads  of  amber,  composition  or  wax,  and  all 
other  beads;  benzoates;  bracelets,  braids,  chains,  curls,  or 
ringlets,  composed  of  hair,  or  of  which  hair  is  a  component 
part,  not  otherwise  provided  for;  brooms  and  brushes  of 
all  kinds. 

Camphor,  refined;  canes  and  sticks,  for  walking,  finished 
or  unfinished;  capers,  pickles  and  sauces  of  all  kinds,  not 
otherwise  provided  for;  card  cases,  pocket  books,  shell 
boxes,  souvenirs,  and  all  similar  articles,  of  whatever  mate- 
rial composed,  not  otherwise  provided  for ;  compositions  of 
glass,  set  or  unset;  coral,  cut  or  manufactured. 

Feathers  and  flowers,  artificial  or  ornamental,  and  parts 
thereof,  of  whatever  material  composed ;  fans  and  fire 
screens  of  every  description,  of  whatever  material  com- 
posed. 

Grapes,  plums,  and  prunes,  and  other  such  fruit,  when 
put  up  in  bottles,  cases  or  cans,  not  otherwise  provided  for. 

Hair,  human,  cleansed  or  prepared  for  use. 

Manufactures  of  gold,  platina,  or  silver,  not  otherwise 
provided  for;  manufactures  of  papier  mache;  molasses. 


Paintings  on  glass ;  pepper,  pimento,  cloves,  nutmegs, 
cinnamon,  and  all  other  spices ;  perfumes  and  perfumery, 
of  all  sorts,  not  otherwise  provided  for ;  i)lated  and  gilt 
ware  of  all  kinds,  not  otherwise  provided  for ;  playing 
cards;  prepared  vegetables,  fruits,  meats,  poultry  and  game, 
sealed  or  enclosed  in  cans  or  otherwise. 

Silver-plated  metals,  in  sheets  or  other  form ;  soap,  cas- 
tile,  perfumed,  Windsor,  and  other  toilet  soaps  ;  sugar  of  all 
kinds ;  syrup  of  sugar. 

Epaulettes,  galloons,  laces,  knots,  stars,  tassels,  tresses, 
and  wings  of  gold  or  silver,  or  imitations  thereof. 

SCHEDULE  C. 

Fifteen  ^er  centum  ad  valorem. 

Alum;  arrow-root;  articles  of  clothing  or  apparel,  in- 
cluding hats,  caps,  gloves,  shoes  and  boots  of  all  kinds, 
worn  by  men,  women  or  children,  of  whatever  material 
composed,  not  otherwise  provided  for. 

Baizes,  blankets,  bockings,  flannels  and  floor-cloths,  of 
whatever  material  composed,  not  otherwise  provided  for; 
baskets,  and  all  other  articles  composed  of  grass,  osier, 
palm  leaf,  straw,  whalebone  or  willow,  not  otherwise  pro- 
vided for;  beer,  ale,  and  porter,  in  casks  or  bottles;  bees- 
wax; berries  and  vegetables  of  all  sorts  used  for  food,  not 
otherwise  provided  for;  blue  or  roman  vitriol,  or  sulphate 
of  copper;  Bologna  sausages;  braces,  suspenders,  weighing, 
or  other  fabrics,  composed  wholly  or  in  part  of  India  rub- 
ber, not  otherwise  provided  for;  breccia;  burgundy  pitch; 
buttons  and  button  moulds  of  all  kinds. 

Cables  and  cordage,  of  whatever  material  made ;  cad- 
mium; calamine;  calomel  and  all  other  mercurial  prepa- 
rations ;  carbonate  of  soda ;  castor  beans ;  castor  oil  ; 
candles  and  tapers  of  spermaceti,  stearine,  parafine,  tallow 
or  wax.  and  all  other  candles ;  caps,  hats,  mufl:s  and  tippets, 
and  all  other  manufactures  of  fur,  or  of  which  fur  shall  be 
a  component  part;  caps,  gloves,  leggins,  mits,  socks,  stock- 
ings, wove  shirts  and  drawers,  and  all  similar  articles  worn 
by  men,  women  and  children,  and  not  otherwise  provided 


for;  carpets,  carpeting,  lieflrth-nigs,  Lcd-sidcs,  and  other 
portions  of  carpeting,  being  either  Aubiisson,  Brussels, 
ingrain,  Saxony,  Turkey,  Venetian,  Wilton,  or  any  other 
similar  fabric,  not  othe'rwise  provided  for;  carriages  and 
parts  of  carriages ;  castorum;  chains,  of  all  sorts;  cider 
and  other  beverages  not  containing  alcohol,  and  not  other- 
vise  provided  for:  chocolate;  chroniate  of  lead;  chromate, 
bi-chromate,  hydriodate,  and  prnssiate  of  potash  ;  clocks 
and  jiarts  of  clocks;  coach  and  harness  furnitui-e  of  all 
kinds;  cobalt;  combs  of  all  kinds;  copper  bottoms ;  cop- 
per rods,  bolts,  nails,  and  spikes;  copper  in  sheets  or  plates, 
called  braziers'  copper,  and  other  sheets  of  (topper,  not  oth- 
erwise provided  for ;  copperas,  or  green  vitriol,  or  sulphate 
of  iron  ;  corks ;  cotton  cords,  gimps,  and  galloons  ;  cotton 
laces,  cotton  insertings,  cotton  trimming  laces,  cotton  laces 
and  braids  ;  court  plaster ;  coral  unmanufiictured  ;  crayons 
of  all  kinds  ;  cubebs  ;  cutlery  of  all  kinds. 

Delaines;  dolls  and  toys  of  all  kinds;  dried  pulp;  drugs, 
medicinal. 

Earthen,  china,  and  stone  ware,  and  all  other  wares  com- 
posed of  earthy  and  mineral  substances  not  otherwise  pro- 
vided for;  encaustic  tiles;  ether;  felspar;  fig  blue;  fire- 
crackers, skj^-rockets,  Roman  candles,  and  all  similar  articles 
used  in  pyrotechnics;  fish,  wdiether  fresh,  smoked,  salted, 
dried  or  pickled,  not  otherwise  prpvided  for;  fruits,  pre- 
served in  their  own  juice,  or  pie  fruits;  fish  glue,  or  isin- 
glass ;  fish  skins ;  flats,  braids,  plaits,  sparterre  and  willow 
squares,  used  for  making  hats  or  bonnets;  floss  silks,  feather 
beds,  feathers  for  beds,  and  downs  of  all  kinds;  frames  and 
sticks  for  umbrellas,  parasols,  and  sunshades,  finished  or 
unfinished;  Frankford  black;  fulminates,  or  fulminating 
powders;  furniture,  cabinet  and  household,  not  otherwise 
provided  for;  furs,  dressed  on  the  skin. 

Ginger,  dried,  green,  ripe,  ground,  preserved,  or  pickled; 
glass,  colored,  stained,  or  painted  ;  glass,  window ;  glass 
crystals  for  watches;  glasses  or  pebbles  for  spectacles;  glass 
tumblers,  plain,  moulded  and  pressed ;  bottles,  flasks,  and 
all  other  vessels  of  glass  not  cut,  and  all  glass  not  other- 
wise provided  for;   glue;  grass  cloth;  green  turtle;  gum 


benzoin,  or  l)enjanihi ;  guns,  except  muskets  and  rifles,  tire 
arms  and  all  parts  thereof  not  intended  for  military  pur- 
poses ;  gunny  cloth  and  India  baggings  and  India  mattings 
of  all  sorts,  not  otlierwise  provided  for. 

Hair,  curled,  moss,  seaweed,  and  all  other  vegetable  sub- 
stances, used  for  beds  or  mattresses;  hair  pencil^;  hat  bodies 
of  cotton  or  wool ;  hats  and  bonnets,  for  men,  women  and 
children,  composed  of  straw,  satin  straw,  chip,  grass,  palm 
leaf,  willow,  or  any  other  vegetable  substance,  or  of  hair, 
whalebone,  or  other  materials  not  otherwise  provided  foi- ; 
hatter's  })lush,  ot  whatever  material  composed;  honey. 

Ink  and  ink  powder;  ipecacuanha:  iridium;  iris,  or 
orris  root;  iron  castings;  iron  liquor;  iron  in  bars,  bolts, 
rods,  slabs,  and  railroad  rails,  spikes,  fishing  plates  and 
chairs  used  in  constructing  railroads;  ivory  black. 

Jalap ;  japanned  ware  of  all  kinds,  not  otherwise  pro- 
vided for;  jet,  and  manufVictures  of  jet,  or  imitations  there- 
of; jewelry  or  imitations  thereof;  juniper  berries. 

Laces  of  cotton,  of  thread  or  other  materials,  not  other- 
wise provided  for;  lampblack;  lastings,  cut  in  strips,  or 
patterns  of  the  size  or  shape  for  shoes,  boots,  bootees,  slip- 
pers, gaiters  or  buttons,  of  whatever  uiaterial  composed  ; 
lead  pencils;  leaden  pipes;  leather,  japanned;  leeches; 
linens,  of  all  kinds;  li(pi()rice,  paste,  juice  or  root;  litharge. 

Maccaroni,  vermicelli,  gelatine,  jellies,  and  all  other 
similar  preparations,  not  otherwise  provided  for;  machine- 
ry of  every  description,  not  otherwise  provided  for;  malt; 
magnesia  ;  manganese  ;  manna  ;  manufactures  of  the  bark 
of  the  cork  tree  ;  manufactures  of  silk ;  manufactures  of 
wool  of  all  kinds,  or  worsted,  not  otherwise  provided  for; 
manutactures  of  hair  of  all  kinds,  not  otherwise  provided 
for;  manufactures  of  cotton  of  all  kinds,  not  otlierwise 
provided  for;  manutiictures  of  flax  of  all  kinds,  not  other- 
wise provided  for;  manufactures  of  liemj)  of  all  kinds,  not 
otherwise  provided  for;  numufactures  of  bone,  shell,  horn, 
pearl,  ivory,  or  vegetable  ivory,  not  otherwise  provided  for; 
manufactures,  articles,  vessels  and  wares,  not  otherwise  pro- 
vided for,  of  brass,  copper,  iron,  steel,  lead,  pewter,  tin,  or 
of  which  either  of  these  metals  shall  be  a  component  part: 


manufactures,  articles,  vessels,  and  wares,  of  glass,  or  of 
wliicli  glass  shall  be  a  component  material,  not  otherwise 
provided  for  ;  manufactures  and  articles  of  leather,  or  of 
which  leather  shall  be  a  component  part,  not  otherwise 
provided  for;  manufoctures  and  articles  of  marble,  marble 
paving  tiles,  and  all  other  marble  more  advanced  in  manu- 
facture than  in  slabs  or  blocks  in  the  rough,  not  otherwise 
provided  for ;  manufactures  of  paper,  or  of  -which  paper  is 
a  component  material,  not  otherwise  provided  for ;  manu- 
factures of  wood,  or  of  which  wood  is  a  component  part, 
not  otherwise  provided  for;  matting,  china  or  other  floor 
matting,  and  mats  made  of  flags,  jute,  or  grass  ;  medicinal 
preparations,  drugs,  roots,  and  leaves  in  a  crude  state,  not 
otherwise  provided  for  ;  morphine  ;  metallic  pens  ;  mineral 
waters  ;  musical  instruments  of  all  kinds,  and  strings  for 
musical  instruments,  of  whipgut,  catgut,  and  all  other 
strings  of  the  same  material ;  mustard,  in  bulk  or  in  bot- 
tles ;   mustard  seed. 

I^eedles  of  all  kinds,  for  sew^ing,  darning  and  knitting ; 
nitrate  of  lead. 

Ochres  and  ochrey  earths ;  oil-cloths  of  every  descrip- 
tion, of  whatever  material  composed ;  oils  of  every  de- 
scription, animal,  vegetable  and  mineral,  not  otherwise 
provided  for ;  olives ;  opium ;  orange  and  lemon  peel  ; 
osier  or  willow,  prepared  for  basket-makers'  use. 

Paints,  dry  or  ground  in  oil,  not  otherwise  provided 
for ;  paper,  antiquarian,  demy,  drawing,  elephant,  foolscap, 
imperial,  letter,  and  for  printing  newspapers,  hand-bills, 
and  other  printing,  and  all  other  paper,  not  otherwise 
provided  for ;  paper  boxes,  and  all  other  fancy  boxes  ;  paper 
envelopes  ;  paper  hangings;  paper  for  w^alls,  and  paper  for 
screens  or  fire-boards  ;  parchment ;  parasols  and  sun-shades 
and  umbrellas ;  patent  mordant ;  paving  and  roofing  til(5s 
and  bricks,  and  roofing  slates,  and  fire-bricks  ;  periodicals 
and  other  works,  in  course  of  printing  and  republication  in 
the  Confederate  States  ;  pitch ;  plaster  of  Paris,  calcined ; 
plumbago  ;  potassium ;  putt3\ 

Quicksilver;  quills;  quassia,  manufactured  or  unmanu- 
factured. 


Red  chalk  pencils  ;  rhubarb  ;  romaii  cement. 

Saddlery  of  all  kinds,  not  otherwise  pro\'ided  for ;  saffron 
and  saffron  cake  ;  sago  ;  salts,  epsom,  glanber,  rochelle,  and 
all  other  salts  and  preparations  of  salts,  not  otherwise  pro- 
vided for  ;  sarsaparilla  ;  screws  of  all  kinds  ;  sealing  wax  ; 
seines  ;  seppia ;  sewing  silk,  in  the  gum  and  purified ; 
shaddocks;  skins  of  all  kinds,  tanned,  dressed,  or  japanned; 
slate  pencils;  smaltz ;  soap  of  every  descri[)tion  not  other- 
wise provided  for;  spirits  of  turpentine ;  spunk;  squills; 
starch  ;  stereotype  plates ;  still  bottoms ;  sulphate  of  ba- 
rytes,  crude  or  refined ;  sulphate  of  quinine,  and  quinine 
in  all  its  various  preparations. 

Tapioca ;  tar  ;  textile  fabrics  of  every  description,  not 
otherwise  provided  for ;  twine  and  pack  thread,  of  what- 
ever material  composed;  thread  lacings  and  inscrtings; 
types,  old  or  new,  and  type  metals. 

Uml)rellas ;  vandj'ke  brown;  vanilla  beans;  varnish  of 
all  kinds,  vellum;  venetiau  red;  velvet  in  the  piece,  com- 
posed wholly  of  cotton,  or  of  cotton  and  silk,  but  of  which 
cotton  is  the  component  material  of  chief  value  ;  verdigris  ; 
vermilion  ;  vinegar. 

Wafers;  water  colors ;  whalebone;  wdiite  and  red  lead; 
white  vitriol,  or  sulphate  of  zinc  ;  whiting,  or  Paris  white  ; 
window  glass,  broad,  crown  or  cylinder ;  woollen  and 
worsted  yarns  and  woollen  listings  ;  shot  of  lead,  not  other- 
wise provided  for ;  wheelbarrows  and  hand-barrows  ;  wa- 
gons and  vehicles  of  every  description,  or  parts  thereof. 

SCHEDULE  D. 

Ten  per  ccniiun  ad  valorem. 

Acids  of  every  description  not  otherwise  provided  for; 
alcornoque  ;  aloes ;  ambergris  ;  amber ;  ammonia,  and  sal 
ammonia ;  anatto,  roucon  or  Orleans ;  angora,  thibet,  and 
other  goats'  hair,  or  mohair,  unmanufactured,  not  other- 
wise provided  for;  anniseed;  antimony,  crude  or  regulus 
of;  argol,  or  crude  tartar;  arsenic;  ashes,  pot,  pearl  and 
soda  ;  asphaltum  ;  assafi^etida. 

Bananas,  cocoa  nuts,  pine  apples,  })lantains,  oranges  and 


10 

all  other  West  Iiulia  fruits  in  their  natural  state;  barilla; 
bark  of  all  kinds,  not  otherwise  provided  for;  bark,  Peru- 
vian; bark,  guilla ;  bismuth;  bitter  apples;  bleaching 
powder  of  chloride  of  lime:  bones,  burnt;  boards,  planks, 
staves,  shingles,  laths,  scantling,  and  all  other  sawed  lum- 
ber; also  spars  and  hewn  timber,  of  all  sorts,  not  otherwise 
provided  for;  bone  black,  or  animal  carbon,  and  bone  dust; 
bolting  cloths;  books,  printed,  magazines,  pamphlets,  pe- 
riodicals, and  illustrated  newspapers,  bound  or  unbound, 
not  otherwise  provided  for;  books,  blank,  bound  or  un- 
bound: borate  of  lime;  borax,  crude  or  tincal ;  borax,  re- 
lined;  bouchn  leaves;  box-wood,  unmanufactured;  Brazil 
paste,  Brazil  wood,  braziletto,  and  all  dj-e-woods  in  sticks; 
bristles;  bronze  and  Dutch  metal  in  leaf;  bronze  liquor 
and  bronze  powder;  building  stones;  butter;  burr  stones, 
wrought  or  unwrought.  t 

Cabinets  of  coins,  medals,  gems,  and  all  collections  of 
antiquities;  camphor;  crude;  cantharides ;  cassia  and  cas- 
sia buds ;  chalk;  cheese;  chickory  root,  chronometers,  box 
or  ship,  and  parts  thereof;  clay,  burnt  or  unburnt  bricks, 
paving  and  roofing  tiles,  gas  retorts,  and  roofing  slates ; 
coal,  coke,  and  culm  of  coal;  cochineal;  cocoa  nuts,  cocoa, 
and  cocoa  shells;  coculus  indicus;  coir  yarn;  codilla,  or 
tow  of  hemp  or  fiax ;  cowhage  down  ;  cream  of  tartar  ; 
cudbear. 

Diamonds,  cameos,  mosaics,  gems,  pearls,  rubies  and 
other  precious  stones,  and  imitations  thereof,  when  set  in 
gold  or  silver,  or  other  metal ;  diamonds,  glaziers',  set  or  not 
set ;  dragon's  blood. 

Engravings,  bound  or  unbound  ;  extract  of  indigo,  ex- 
tracts and  decoctions  of  log-wood  and  other  d3'e-woods, 
not  otherwise  provided  for ;  extract  of  madder  ;  ergot. 

Flax,  unmanufactured ;  flaxseed  and  linseed  ;  flints  and 
flint  ground;  flocks,  waste  or  shoddy;  Frencli  chalk;  furs, 
hatters',  dressed  or  undressed,  not  on  the  skin  ;  furs,  un- 
dressed, Avhen  on  the  skin. 

Glass,  when  old  and  fit  only  to  be  remanufactured ; 
gamboge;  gold  and  silver  leaf;  gold  beaters'  skin;  grind- 
stones ;  gums — Arabic,  Barbar}-,  copal,  East  Indies,  Sene- 


11 

gal,  substitute,  tragaeautli,  aud  all  other  gums  and  resins, 
in  a  crude  state,  not  otherwise  provided  for. 

Hair,  of  all  kinds,  uncleansed  and  unmanufactured ;  hemp, 
unmanufactured  ;  hemp  seed  and  rape  seed ;  hops,  horns," 
horu-tips,  hone,  bone-tips,  and  teeth,  unmanufactured. 

Ivory,  unmauufactured  ;  ivorv  nuts,  or  vegetable  ivor}'. 

Jute,  sisal  grass,  coir,  and  other  vegetable  substances, 
unmanufactured,  uot  otherwise  provided  for. 

Kelp ;  kermes. 

Lac  spirits,  lac  sulpliur,  aud  lac  dye  ;  leather,  tanned, 
beud,  sole,  aud  upper  of  all  kinds,  uot  otherwise  provided 
for;  lemous  and  limes,  and  lemon  and  lime  juice,  and 
juices  of  all  other  fruits  without  sugar  :  lime. 

Madder,  ground  or  prepared;  nuulder  root;  nuirl>le,  in 
the  rough,  slab  or  lilock,  unmanufactured;  metals,  unmanu- 
factured, not  otlierwise  provided  for;  mineral  kermes; 
mineral  and  bituminous  substances  in  a  crude  state,  not 
otherwise  provided  lor;  moss,  iccland;  music,  printed  with 
Hues,  bound  or  unbound. 

Iv'atron  ;  nickel;  nuts,  uot  otherwise  provided  for;  nut 
galls ;  nux  vomica. 

Oakum;  oranges,  lemons,  and  limes;  orpiment. 

Palm  leaf,  unmanufactured  ;  pearl,  mother  of;  pine 
apples;  plantains;  platina,  unmanufactured;  polishing 
stones;  potatoes;  Prussian  blue;  pumice  and  pumice  stone. 

Ratausand  reeds,  unmanufactured;  red  chalk;  rotten  stone. 

SatHower  ;  sal  soda,  and  all  carbonates  and  sulphates  of 
soda,  bv  whatever  names  designated,  not  otherwise  provi- 
ded for;  seedlac;  shellac;  silk,  raw,  not  more  advanced  in 
manufacture  than  singles,  tram  and  thrown,  or  organzine  ; 
sponges  ;  steel  in  bars,  sheets  and  plates,  not  further  ad- 
vanced in  manufacture  than  by  rolling,  and  cast  steel  in 
bars;  sumac;  sulphur,  flour  of 

Tallow,  marrow,  and  all  other  grease  or  soap  stocks  and 
soap  stufls,  not  otherwise  provided  for ;  tea,  terne  tin,  in 
plates  or  sheets;  tea/Je,  terra  japonica,  catechu,  tin  in 
plates  or  sheets  and  tin  foil  ;  tortoise  and  other  shells,  un- 
manufactured ;  trees,  shrubs,  bulbs,  plants  and  roots,  not 
otherwise  i)rovided  for;  turmeric. 


12 

"Watclies  and  parts  of  watches  ;  woad  or  pastel ;  woods ; 
viz.,  cedar,  box,  ebony,  lignumvitfe,  granadilla,  mahogany, 
rose-wood,  satin-wood,  and  all  other  woods,  unmanufac- 
tured. 

Iron  ore,  and  iron  in  blooms,  loops  and  pigs. 

Maps  and  charts. 

Paintings  and  statuary  not  otherwise  provided  for. 

"Wool,  uiinianufactured,  of  every  description,  and  haii- 
of  the  Alpaca  goat  and  other  like  animals. 

Specimens  of  natural  history,  mineralogy  or  botany,  not 
otherwise  provided  for. 

Yams. 

Leaf  and  unmanufactured  tobacco. 

SCHEDULE  E. 

Five  per  centum  ad  valorem. 

Articles  used  in  dyeing  and  tanning,  not  otherwise  pro- 
vided for. 

Brass,  in  bars  or  pigs,  old  and  fit  only  to  be  remanufac- 
tured;  bells,  old;  bell  metaL 

Copper  in  pigs  or  bars;  copper  ore;  copper,  when  old 
and  fit  only  to  be  remanufactured  ;  cutch. 

Diamonds,  cameos,  mosaics,  pearls,  gems,  rubies,  and 
other  precious  stones,  and  imitations  thereof,  when  not  set. 

Emer}'  in  lump  or  i)ulverized. 

Felt,  adhesive  for  sheathing  vessels ;  fuller's  earth. 

Gums  of  all  sorts,  not  otherwise  provided  for ;  gutta 
percha,  unmanufactured. 

Lidigo ;  india  rubber,  in  bottles,  slabs  or  sheets,  unman- 
ufactured;  india  rubber,  milk  of. 

Junk,  old. 

Plaster  of  Paris  or  sulphate  of  lime,  ground  or  unground ; 
raw  hides  and  skins  of  all  kinds,  undressed. 

Sheathing  copper,  but  no  copper  to  be  considered  as  such 
except  in  sheets  forty-eight  inches  long  and  fourteen  inches 
wide,  and  weighing  from  eleven  to  thirty-four  ounces ; 
sheathing  or  yellow  metal  not  wholly  or  part  of  iron ; 
sheathing  or  yellow  metal  nails,  expressly  for  sheathing 
vessels;  sheathing  paper,  stave  bolts  and  shingle  bolts. 


13 

Tin  ore  and  tin  in  pigs  or  bars ;  type,  old  and  tit  only  to 
be  remauufactured. 
Wold. 
Zinc,  spelter,  or  tentencgue,  nnniannfaetured. 

SCHEDULE   F. 
Specific  Duties. 
lee — one  dollar  and  fifty  cents  per  ton. 
Salt,  ground,  blown,  or  rock — two  cents  per  bushel,  of 
fifty-six  pounds  per  bushel. 

SCHEDULE  G. 

Exempt  from   Dutij. 

Books,  maps,  charts,  mathematical  and  nautical  instru- 
ments, philosophical  apparatus,  and  all  other  articles  what- 
ever, imported  for  the  use  of  the  Confederate  States;  books, 
pamphlets,  periodicals  and  tracts,  published  by  religious 
associations 

All  philoso])hical  apjiaratus,  instruments,  books,  maps 
and  charts,  statues,  statuary,  busts  and  casts,  of  marble, 
bronze,  alabaster  or  plaster  of  Paris,  paintings  and  draw- 
ings, etchings,  specimens  of  sculjtture,  cabinet  o^  coins, 
medals,  gems,  and  all  collections  of  antirpiities.  Provided 
the  same  be  specially  imported  in  good  faith  for  the  use  of 
an}'  society,  incorporated  or  established  for  philosophical 
and  literary  purposes,  or  for  the  encouragement  of  the  fine 
arts,  or  for  the  use  or  by  the  order  of  any  church,  college, 
academy,  school,  or  seminary  of  learning  in  the  Confed- 
erate States. 

Bullion,  gold  and  silver. 

Coins,  gold,  silver  and  copper :  coftee  ;  cotton  :  copper, 
when  imported  for  the  mint  of  the  Confederate  States. 

Garden  seeds,  and  all  other  seeds  for  agriculiui-al  and 
horticultural  purposes;  goods,  wares  and  merchandize,  the 
growth,  produce  or  manufacture  of  the  Confederate  States, 
exi[)orted  to  a  foreign  country,  and  brought  back  to  the 
Confederate  States  in  the  same  condition  as  when  exported, 
upon  which  no  drawd)ack  has  been  allowed.  Provided,  that 
all  regulations  to  ascertain  the  identity  thereof,  prescribed 


14 

by  existing  laws,  or  which  niav  be  prescribed  by  tlie  Secre- 
tary of  the  Treasury,  shall  be  coin})lietl  with  ;  guano,  ma- 
nures aud  fertilizers  of  all  sorts. 

Household  effects,  old  and  in  use,  of  persons  or  families 
from  foreign  countries,  if  used  abroad  by  them,  and  not 
intended  for  any  other  purpose  or  purposes,  or  for  sale. 

Models  or  inventions,  or  other  improvements  in  the  ai'ts. 
Provided  that  no  article  or  articles  shall  be  decn)cd  a  model 
which  can  be  fitted  for  use. 

Paving  stones ;  personal  and  household  eft'ects,  not  mer- 
chandize, of  citizens  of  the  Confederate  States  dying 
abroad. 

Specimens  of  natural  history,  mineralogy  or  botany. 
Provided  the  same  be  imported  in  good  faith  for  the  use  of 
any  society  incorporated  or  established  for  philosophical, 
agricultural  or  horticultural  purposes,  or  for  the  use  or  by 
the  order  of  any  college,  academy,  school,  or  seminary  cf 
learning  in  the  Confederate  States. 

Wearing  apparel,  and  other  personal  efliects  not  merchan- 
dize ;  professional  books,  implements,  instruments  and 
tools  of  trades,  occupation  or  employment,  of  persons  ar- 
riving in  the  Confederate  States.  Prou/r/ec/ that  this  exemp- 
tion shall  not  be  construed  to  include  machinery,  or  other 
articles  imported  for  use  in  any  manufacturing  establish- 
ment, or  for  sale. 

Bacon,  pork,  hams,  lard,  beef,  wheat,  flour  and  bran  of 
wheat,  flour  and  bran  of  all  other  grains,  Indian  corn  and 
meal,  barley,  rj-e,  oats  and  oatmeal,  and  living  animals  of 
all  kinds,  not  otherwise  provided  for;  also,  all  agricultural 
productions,  including  those  of  the  orchard  and  garden,  in 
their  natural  state,  not  otherwise  provided  for. 

Gunpowder,  and  all  the  materials  of  which  it  is  made. 

Lead,  in  pigs  or  bars,  in  shot  or  balls,  for  cannon,  mus- 
kets, rifles,  or  pistols. 

Rags,  of  whatever  material  composed. 

Arms,  of  every  description,  for  military  purposes  and 
parts  thereof,  munitions  of  war,  military  accoutrements 
and  percussion  caps. 

Ships,    steamers,    barges,    dredging   vessels,    machinery, 


15 

screw  pile  jetties,  and  articles  to  be  used  in  the  construc- 
tion of  harbors,  and  for  dredging  and  improving  the  same. 

Sec.  2.  And  he  it  further  enacted,  That  there  shall  be  levied, 
collected  and  paid,  on  each  and  every  non-enumerated 
article  which  bears  a  similitude,  either  in  material,  quality, 
texture,  or  the  uses  to  which  it  may  be  applied,  to  any  enu- 
merated article  chargeable  with  duty,  the  same  rate  of  duty 
Avhicli  is  levied  and  charged  on  the  enumerated  article  b}^ 
the  foregoing  schedules,  which  it  most  resembles  in  any 
of  the  particulars  before  mentioned ;  and  if  any  non-enu- 
merated article  equally  resembles  two  or  more  enumerated 
articles  on  wliit'h  diiierent  rates  of  duty  are  chargeable, 
there  shall  be  levied,  collected  and  paid,  on  such  non- 
enumerated  article,  the  same  rate  of  duty  as  is  chargeable 
on  the  article  which  it  resembles,  paying  the  highest  duty. 
Provided,  That  on  all  articles  manufactured  from  two  or 
more  materials,  the  duty  shall  be  assessed  at  the  highest 
rates  at  which  any  of  its  component  parts  may  be  charge- 
able. Provided  fiirtlar.  That  on  all  articles  which  are  not 
enumerated  in  the  foregoing  schedules,  and  cannot  be 
classitied  under  this  section,  a  duty  of  ten  per  cent,  ad  va- 
lorem shall  be  charged. 

Sec.  3.  And  he  it  farther  enacted,  That  all  goods,  wares 
and  merchandize,  which  may  be  in  the  public  stores  as  un- 
claimed, or  in  warehouse  under  warehousing  bonds,  on  the 
31st  day  of  August  next,  shall  be  subject,  on  entry  thereof 
for  consumption,  to  such  duty  as  if  the  same  had  been 
imported,  respectively  after  that  day. 

Sec.  4.  Ayid  he  it  further  enacted,  That  on  the  entry  of  any 
goods,  wares  or  merchandize,  imported  on  or  after  the 
31st  day  of  August  aforesaid,  the  decision  of  the  collector 
of  customs  at  the  port  of  importation  and  entry,  as  to  their 
liability  to  duty  or  exemption  therefrom,  shall  be  final  and 
conclusive  against  the  owner,  importer,  consignee,  or  agent 
of  any  such  goods,  wares  and  merchandize,  unless  the 
owner,  importer,  consignee  or  agent  shall,  within  ten  days 
after  such  entry,  give  notice  to  the  collector,  in  writing,  of 
his  dissatisfaction  with  such  decision,  setting  forth  therein 
distinctly  and  specifically  his  ground  of  objection  thereto, 


16 

and  shall,  witliiu  thirty  days  after  the  date  of  sneh  decision, 
appeal  therefrom  to  the  Secretary  of  the  Treasury,  Avliose 
decision  on  such  appeal  shall  be  final  and  conclusive  ;  and 
the  said  goods,  wares  and  merchandize  shall  be  liable  to 
duty  or  exemption  therefrom  accordingly,  any  Act  of  Con- 
gress to  the  contrary  notwithstanding,  unless  suit  shall  be 
brought  within  thirty  days  after  such  decision,  for  any 
duties  that  may  have  been  paid,  or  may  thereafter  be  paid 
on  said  goods,  or  within  thirty  days  after  the  duties  shall 
have  been  paid  in  cases  where  such  goods  shall  be  in  bond. 

Sec.  5.  And  be  it  fariJicr  enacted,  That  it  shall  be  lawful 
for  tlie  owner,  consignee,  or  agent  of  imports  which  have 
been  actually  purchased  or  procured  otherwise  than  by  pur- 
chase, on  entry  of  the  same,  to  make  such  addition  in  the 
entry  to  the  cost  or  value  given  in  the  invoice  as,  in  his 
opinion,  may  raise  the  same  to  the  true  market  value  of 
such  imports  in  the  principal  markets  of  the  country 
whence  the  importations  shall  have  been  made,  and  to  add 
thereto  all  costs  and  charges  which,  under  existing  laws, 
would  form  part  of  the  true  value  at  the  port  where  the 
same  may  be  entered,  upon  which  the  duty  should  be 
assessed.  And  it  shall  be  the  duty  of  the  collector  within 
whose  district  the  same  may  be  imported  or  entered,  to 
cause  the  dutiable  value  of  such  imports  to  be  appraised, 
estimated  and  ascertained,  in  accordance  with  the  provis- 
ions of  existing  laws  ;  and  if  the  appraised  value  thereof 
shall  exceed  by  ten  per  centum,  or  more,  the  value  so  de- 
clared on  entry,  then  in  addition  to  the  duties  imposed  by 
law  on  the  same,  there  shall  be  levied,  collected  and  paid  a 
duty  of  twenty  per  centum  ad  valorem,  on  such  appraised 
value.  Provided,  nevertheless,  That  under  no  circumstances 
shall  the  duty  be  assessed  upon  an  amount  less  than  the 
invoice  or  entered  value,  any  law  of  Congress  to  the  con- 
trary notwithstanding. 

Sec.  6.  And  be  it  further  enacted,  That  so  much  of  all  Acts 
or  parts  of  Acts  as  may  be  inconsistent  with  the  provisions 
of  this  Act  shall  be,  and  the  same  are  hereby  repealed. 

A-pproved  May  21,  1861. 


